The growth of young plantations, which are valued on the basis of the cost of inputs, should be entered in Table K under heading 159 Young plantations in column 9 (Closing valuation). Do not enter any other information under heading 159. This same amount should also be entered in Table G under heading 96 Permanent crops in column 4 (Investment) and also in table F. Please note that the purchases of bushes, young trees and seedlings are considered to be investment and therefore they are recorded in Table G under heading 96, column 4. The work necessary to establish the plantation is considered to be an investment therefore its costs should also be registered in table G (if they can be separated from other works).
All other data (area, production, sales) concerning these crops are to be entered under the headings for the particular crop (headings 152 to 158)